전문 번역가, 번역 회사, 웹 페이지 및 자유롭게 사용할 수 있는 번역 저장소 등을 활용합니다.
sont déductibles du revenu net imposable les donations faites aux universités et aux organismes culturels ou scientifiques.
gifts made to universities and to scientific or cultural institutions shall be deductible from net tax imposed by the income tax authorities.
ce montant est égal au prorata correspondant à la part que représente le revenu net imposable en allemagne dans l'ensemble des revenus nets imposables en france.
the latter amount is calculated on the basis of the proportion of the total net income taxable in france constituted by the net income taxable in germany.
gains en capital gain imposable autres revenus revenu total exonération pour gains en capital revenu imposable exemption d’imr revenu net imposable impôt sur le revenu
capital gain taxable gain other income total income cap. gain exemption taxable income amt exemption net taxable income tax on income
son revenu imposable indiqué à la ligne 260 de sa déclaration son revenu net de toutes provenances rajusté indiqué à la ligne 16 de l’annexe a
the taxable income he reported on line 260 of his return; or his net world income after adjustments from line 16 of schedule a.
cet revenu net imposable 125 000 210 000 exemple, de même que tous les impôt sur le revenu 31 812 35 700 exemples subséquents, est fondé sur report d’imr 3 888 le système fiscal de 1977.
the paper reviewed the extent to which highincome individuals paid little or no income tax during the 1970s and early 1980s, examined the reasons why this occurred and set out the general framework for how a minimum tax should operate.
a l'exception d'une part de 5 %, ces dividendes étaient soustraits du bénéfice net imposable de la société mère et donc exonérés d'impôt.
apart from a 5% share, such dividends did not form part of the net taxable profits of the parent company and were accordingly exempt from tax.